Business structures that house their employees in a separate entity from the operating entity may still be able to access the JobKeeper Payment scheme. They can do so by applying an alternative decline in turnover test by reference to the combined GST turnovers of the related entities using the services of the employer entity. The government has clarified this aspect of the rules of the scheme and the relevant legislative instrument is expected to issue shortly.
The government has also confirmed the “one in, all in” principle for JobKeeper payments as noted in the explanatory statement to the existing rules and which will be made clearer in the rules. The employer cannot select which eligible employees will participate in the scheme.